The Routledge Companion to Accounting in China

The Routledge Companion to Accounting in China PDF Author: Haiyan Zhou
Publisher: Routledge
ISBN: 1317193032
Category : Business & Economics
Languages : en
Pages : 298

Get Book Here

Book Description
There is increasing interest in accounting issues in China. Despite a relatively short history, China's stock market is the world's second largest. This growth has been accompanied by increasing demand for accounting information alongside reforms of accounting and auditing rules, as international investors have paid increasing attention to investment opportunities in this dynamic and energetic country with a large population and economic growth potentials. Despite this, at present there are few books which offer students, academics and practitioners a comprehensive guide to current accounting issues in China. The Routledge Companion to Accounting in China fills this important gap in the literature. The volume is organized in six thematic sections which cover capital market and corporate finance, financial accounting, managerial accounting, auditing, taxation and internal controls. The structure is intended to reflect the increasing diversity of contemporary accounting issues in China, including a balanced overview of current knowledge, identifying issues and discussing relevant debates. This book is a prestigious reference work which offers students, academics and practitioners an introduction to current accounting issues in the emerging market of China.

The Routledge Companion to Accounting in China

The Routledge Companion to Accounting in China PDF Author: Haiyan Zhou
Publisher: Routledge
ISBN: 1317193024
Category : Business & Economics
Languages : en
Pages : 365

Get Book Here

Book Description
There is increasing interest in accounting issues in China. Despite a relatively short history, China's stock market is the world's second largest. This growth has been accompanied by increasing demand for accounting information alongside reforms of accounting and auditing rules, as international investors have paid increasing attention to investment opportunities in this dynamic and energetic country with a large population and economic growth potentials. Despite this, at present there are few books which offer students, academics and practitioners a comprehensive guide to current accounting issues in China. The Routledge Companion to Accounting in China fills this important gap in the literature. The volume is organized in six thematic sections which cover capital market and corporate finance, financial accounting, managerial accounting, auditing, taxation and internal controls. The structure is intended to reflect the increasing diversity of contemporary accounting issues in China, including a balanced overview of current knowledge, identifying issues and discussing relevant debates. This book is a prestigious reference work which offers students, academics and practitioners an introduction to current accounting issues in the emerging market of China.

Structure and Changes of China’s Financial System

Structure and Changes of China’s Financial System PDF Author: Jie Zhang
Publisher: Routledge
ISBN: 1317479939
Category : Business & Economics
Languages : en
Pages : 152

Get Book Here

Book Description
By virtue of several theoretical models and hypotheses, this book is one of the earliest studies which systematically investigates the structure and changes of China’s financial institutions. To begin with, it examines the relation between state utility function and China’s economic growth, and reveals the formation and transition of China’s state-owned financial institutional arrangements. Based on this analysis, the author studies the influence of monetization on the arrangements, and the financial support to China’s gradual reform which have long been neglected by researchers. Also, the model of money demand that can explain the specific conditions of the gradual reform is built, as the neoclassical framework has been incapable of explaining China’s financial performance. In the last chapter, it discusses the dilemma of property rights under the state-owned financial system, with the establishment of the credit equilibrium model and the dual model of bad debts. With insightful theoretical analysis and empirical researches, this book will appeal to scholars and students in finance, economics and economic history.

The Handbook of China's Financial System

The Handbook of China's Financial System PDF Author: Marlene Amstad
Publisher: Princeton University Press
ISBN: 0691205736
Category : Business & Economics
Languages : en
Pages : 504

Get Book Here

Book Description
"The Chinese economy is now easily one of the most important and closely scrutinized economies in the world. Relatively minuscule changes in predictions of how the Chinese economy will perform can drive up or down stocks and the price of oil and other commodities. At the heart of how the Chinese economy works is its financial system-but the Chinese financial system is vastly different than most people in the West can understand. How do house prices work, for example, in a country where the very concept of property ownership is significantly different than our own? This edited volume will serve as a standard reference guide to China's financial system. With eighteen chapters, the handbook features overviews on the banking sector-the core of China's financial system and the key channel for implementing China's monetary policy-China's ongoing reforms, and the quickly growing bond and money markets, among other topics. Each chapter is written by a leading expert in the field, and as a whole the list of contributors represents an impressive mix of leading scholars and high-level policy officials, some with first-hand knowledge of setting and carrying out Chinese financial policy. The handbook will serve as the first real authoritative volume of literature in the field, and will shed extensive new light on the links between China's financial system and the real economy"--

Transition and Development in China

Transition and Development in China PDF Author: Yun Chen
Publisher: Ashgate Publishing, Ltd.
ISBN: 9780754648345
Category : Business & Economics
Languages : en
Pages : 430

Get Book Here

Book Description
China's transition from a planned economy to a market economy has succeeded in producing more than a decade of phenomenal growth. How the difficult task of balancing the diverse array of often competing concerns has been achieved is the subject of this book, which examines the dismantling of the centrally planned system and the mechanism of institutional change in Chinese transition

China's Local Public Finance in Transition

China's Local Public Finance in Transition PDF Author: Joyce Y. Man
Publisher: Lincoln Inst of Land Policy
ISBN: 9781558442016
Category : Business & Economics
Languages : en
Pages : 283

Get Book Here

Book Description
China's economy has developed rapidly since the economic reforms in 1978, but public finance reforms have proceeded more slowly. This book looks at three major policy options addressing the underlying imbalance between revenues and expenditures at the local level in China. This is a valuable resource for anyone interested in local fiscal issues in China.

The Chinese Economy in Transition

The Chinese Economy in Transition PDF Author: Kang Chen
Publisher: NUS Press
ISBN: 9789971691776
Category : Business & Economics
Languages : en
Pages : 176

Get Book Here

Book Description
"Will China be able to preserve the momentum of its economic reform in the post Deng Xiaoping era? Will her rising regionalism lead to internal chaos and warlordism? Is China's central government capable of acquiring the much needed policy instruments to maintain macroeconomic stability? This book seeks to answer these questions by adopting the Public Choice approach to analyse the complex ways in which China's political processes affect economic outcomes during its transition towards the market." "The author describes how macro-level policy initiatives affect the behaviour of micro-level actors such as households, enterprises, and localities, and how micro-level behaviour changes in large numbers become unorganised yet powerful collective actions, which in turn send strong signals to macro-level policy makers and thus change the state's policy orientations and result in new state-society relationships. The author argues that new incentives are thereby created and new interest groups are generated to sustain those changes and demand further reform, thus making the market transition an irreversible process."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved

China Economic Transition Research

China Economic Transition Research PDF Author: Renwei Zhao
Publisher: Routledge
ISBN: 1000754030
Category : Social Science
Languages : en
Pages : 249

Get Book Here

Book Description
China has experienced radical economic and societal change since the initiation of the reform process in 1978. These changes have greatly affected various aspects of people’s livelihoods and inspired scholars to reconsider the relationship between planning and the market in China. This book is a collection of fourteen papers by Zhao Renwei, the former director of the Institute of Economics of the Chinese Academy of Social Sciences. First, the author discusses his views on the relationship between planning and the market in Chinese society before subsequently going on to examine the changes in economic systems of the intervening decades, using examples and economic models, and then drawing conclusions for policy. The book will appeal to students and scholars interested in China’s social and economic reform.

Public Finance in China

Public Finance in China PDF Author: Jiwei Lou
Publisher: World Bank Publications
ISBN: 0821369288
Category : Political Science
Languages : en
Pages : 402

Get Book Here

Book Description
Since 1980, China's economy has been the envy of the world. Is annual growth rate of more than 9 percent during this period makes China today the world's fourth-largest economy. And this sustained growth has reduced the poverty rate from 60 percent of the population to less than 10 percent. However, such rapid growth has also increased inequalities in income and access to basic services and stressed natural resources. The government seeks to resolve these and other issues by creating a 'harmonious society' -- shifting priorities from the overriding pursuit of growth to more balanced economic and social development. This volume compiles analyses and insights from high-level Chinese policy makers and prominent international scholars that address the changes needed in public finance for success in the government's new endeavor. It examines such key policy issues as public finance and the changing role of the state; fiscal reform and revenue and expenditure assignments; intergovernmental relations and fiscal transfers; and financing and delivery of basic public goods such as compulsory education, innovation, public health, and social protection. And it offers concrete recommendations for immediate policy changes and for China's future reform agenda. Public Finance in China' is a must-read for specialists in public finance and for those seeking an understanding of the complex and daunting challenges China is facing.

The Routledge Companion to Accounting in Emerging Economies

The Routledge Companion to Accounting in Emerging Economies PDF Author: Pauline Weetman
Publisher: Routledge
ISBN: 1351128485
Category : Business & Economics
Languages : en
Pages : 391

Get Book Here

Book Description
As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.

China’s Challenges and International Order Transition

China’s Challenges and International Order Transition PDF Author: Huiyun Feng
Publisher: University of Michigan Press
ISBN: 0472126458
Category : Political Science
Languages : en
Pages : 331

Get Book Here

Book Description
China’s Challenges and International Order Transition introduces an integrated conceptual framework of “international order” categorized by three levels (power, rules, and norms) and three issue-areas (security, political, and economic). Each contributor engages one or more of these analytical dimensions to examine two questions: (1) Has China already challenged this dimension of international order? (2) How will China challenge this dimension of international order in the future? The contested views and perspectives in this volume suggest it is too simple to assume an inevitable conflict between China and the outside world. With different strategies to challenge or reform the many dimensions of international order, China’s role is not a one-way street. It is an interactive process in which the world may change China as much as China may change the world. The aim of the book is to broaden the debate beyond the “Thucydides Trap” perspective currently popular in the West. Rather than offering a single argument, this volume offers a platform for scholars, especially Chinese scholars vs. Western scholars, to exchange and debate their different views and perspectives on China and the potential transition of international order.